Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-11-112 (2026)

Erroneous name or assessment in wrong county - effect

✓ current as of July 2026
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(1) When tax liens on any lands or town lots are offered for sale for any delinquent taxes, it shall not be necessary to sell the same as the property of any person. No sale of any tax lien on any land or town lots for delinquent taxes shall be considered invalid because charged on the roll in any other name than that of the rightful owner, or charged as unknown; but the tax lien and such land or lots in other respects shall be sufficiently described on the tax roll to identify the same, and the taxes for such land or lots shall be due and unpaid at the time of such sale.

(2) When any land lying in one county is erroneously taxed and a tax lien on such land is sold for delinquent taxes in another county, the county so erroneously taxing and selling a tax lien on such land for delinquent taxes shall be liable to the owner of such land for any expense or damage caused to such owner by such erroneous sale.

Source: L. 64: R&RE, p. 726, § 1. C.R.S. 1963: § 137-11-12. L. 85: Entire section amended, p. 1236, § 8, effective July 1.

Notes of Decisions
Cited in 2 cases, 1996–2010 · leading case: Dove Valley Bus. Park Assocs., Ltd. v. Bd. of Cnty. Commissioners of Arapahoe Cnty., 923 P.2d 242 (Colo. Ct. App. 1996).
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Dove Valley Bus. Park Assocs., Ltd. v. Bd. of Cnty. Commissioners of Arapahoe Cnty., 923 P.2d 242 (Colo. Ct. App. 1996). · cites it 3× “The statute also addresses the consequences of conducting a sale when the property owner is incorrectly listed on the tax rolls, § 39-11-112(1), when the land is erroneously listed for sale in a particular county, § 39-11-112(2), C.”
Lake Canal Reservoir Co. v. Beethe, 227 P.3d 882 (Colo. 2010). “See § 39-11-112(1). We also note that the notice requirement has long been understood to primarily protect the interests of owners of record.”
Colo. Rev. Stat. § 39-11-112(1): 2 cases
Lake Canal Reservoir Co. v. Beethe, 227 P.3d 882 (Colo. 2010). “See § 39-11-112(1). We also note that the notice requirement has long been understood to primarily protect the interests of owners of record.”
Dove Valley Bus. Park Assocs., Ltd. v. Bd. of Cnty. Commissioners of Arapahoe Cnty., 923 P.2d 242 (Colo. Ct. App. 1996). “The statute also addresses the consequences of conducting a sale when the property owner is incorrectly listed on the tax rolls, § 39-11-112(1), when the land is erroneously listed for sale in a particular county, § 39-11-112(2), C.”
Colo. Rev. Stat. § 39-11-112(2): 1 case
Dove Valley Bus. Park Assocs., Ltd. v. Bd. of Cnty. Commissioners of Arapahoe Cnty., 923 P.2d 242 (Colo. Ct. App. 1996). “The statute also addresses the consequences of conducting a sale when the property owner is incorrectly listed on the tax rolls, § 39-11-112(1), when the land is erroneously listed for sale in a particular county, § 39-11-112(2), C.”
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